What is an IRS CP14 notice, and what does it mean for expats?
A CP14 is the first notice the IRS sends when your tax return shows a balance due. It lists the amount owed, any penalties and interest, and a payment deadline. According to the IRS, you generally have 21 days (or 60 days if the amount is under $100,000 and you are outside the U.S.) to pay in full or request a payment arrangement.
- CP14 is a balance-due notice, not an audit or penalty assessment
- Pay or respond within 21 days to avoid additional interest and a 0.5%-per-month failure-to-pay penalty
- Expats often trigger CP14s when the FEIE or FTC was not claimed or applied incorrectly on the return
- Ignoring a CP14 starts the IRS collection sequence: CP501, CP503, then CP504 (intent to levy)
What a CP14 includes:
| Line item | What it shows |
| Tax amount | Balance from your filed return |
| Penalties | Failure-to-file and/or failure-to-pay |
| Interest | Accrued from the original due date |
| Total due | Combined balance with payment deadline |
How to respond:
- If you agree with the balance, pay online via IRS Direct Pay or by mailing a check to the address on the notice. If you cannot pay in full, apply for an installment agreement using Form 9465 or request an Offer in Compromise.
- If you disagree, review whether the FEIE or FTC should reduce or eliminate the balance. File an amended return (Form 1040-X) with the correct exclusion or credit attached, and include a cover letter referencing the CP14 notice number.
Expats who receive a CP14 after filing without the FEIE or FTC can often amend the return to bring the balance to zero. Do not wait for the balance to escalate.
Last updated on April 29, 2026
